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Section 116 – Income Tax Authorities

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There shall be the following classes of income-tax authorities for the purposes of this Act, namely :—

(a)  the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963),

[(aa) Principal Directors General of Income-tax or Principal Chief Commissioners of Income-tax,]

(b)  Directors-General of Income-tax or Chief Commissioners of Income-tax,

[(ba) Principal Directors of Income-tax or Principal Commissioners of Income-tax,]

(c)  Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals),

(cc) Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commissioners of Income-tax (Appeals),

(cca) Joint Directors of Income-tax or Joint Commissioners of Income-tax,

(d) Deputy Directors of Income-tax or Deputy Commissioners of Income-tax or Deputy Commissioners of Income-tax (Appeals),

(e)  Assistant Directors of Income-tax or Assistant Commissioners of Income-tax,

(f)  Income-tax Officers,

(g)  Tax Recovery Officers,

(h) Inspectors of Income-tax.